https://www.taxtmi.com/caselaws?id=768309 The Gujarat AAR dismissed an application seeking classification of rice husk board containing natural fiber, calcium carbonate, recycling waste, and PVC resin under Chapter 44 (wood articles) for 12% GST rate. The Authority found the submission identical to a previous Tamil Nadu AAR ruling and noted the test report from a NABL laboratory contained disclaimers about non-accredited parameters without BIS standards. The applicant failed to provide adequate documentation including brochures, purchase invoices, or sales invoices from government-recognized laboratories, rendering the application non-maintainable. en-us Fri, 21 Mar 2025 00:00:00 +0530 Fri, 06 Jun 2025 08:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768309 The Gujarat AAR dismissed an application seeking classification of rice husk board containing natural fiber, calcium carbonate, recycling waste, and PVC resin under Chapter 44 (wood articles) for 12% GST rate. The Authority found the submission identical to a previous Tamil Nadu AAR ruling and noted the test report from a NABL laboratory contained disclaimers about non-accredited parameters without BIS standards. The applicant failed to provide adequate documentation including brochures, purchase invoices, or sales invoices from government-recognized laboratories, rendering the application non-maintainable. Case-Laws GST Fri, 21 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768309